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  • 1
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    MDPI - Multidisciplinary Digital Publishing Institute
    Publication Date: 2023-12-20
    Description: Carbon emissions reached an all-time high in 2018, when global carbon dioxide emissions from burning fossil fuels increased by about 2.7%, after a 1.6% increase in 2017. Thus, we need to pay special attention to carbon emissions and work out possible solutions if we still want to meet the targets of the Paris climate agreement. This Special Issue collects 16 carbon emissions-related papers (including 5 that are carbon tax-related) and 4 energy-related papers using various methods or models, such as the input–output model, decoupling analysis, life cycle impact analysis (LCIA), relational analysis model, generalized Divisia index model (GDIM), forecasting model, three-indicator allocation model, mathematical programming, real options model, multiple linear regression, etc. The research studies come from China, Taiwan, Brazil, Thailand, and United States. These researches involved various industries such as agricultural industry, transportation industry, power industry, tire industry, textile industry, wave energy industry, natural gas industry, and petroleum industry. Although this Special Issue does not fully solve our concerns, it still provides abundant material for implementing energy conservation and carbon emissions reduction. However, there are still many issues regarding the problems caused by global warming that require research.
    Keywords: HD72-88 ; shale gas ; n/a ; Tapio’s model ; 1)) ; tea ; VARIMAX-ECM model ; wave energy converter ; error correction mechanism model ; low-carbon agriculture ; hybrid ship power systems ; greenhouse gas emissions ; STIRPAT model ; textile industry ; carbon tax ; refined oil distribution ; pushback control ; takeoff rate ; economic growth ; generalized regression neural network (GRNN) ; Industry 4.0 ; HOMER software ; population growth ; Markov forecasting model ; household consumption ; life cycle assessment ; green quality management ; agricultural-related sectors ; non-energy uses of fossil fuels ; investment under uncertainty ; CO2 emissions forecasting ; decoupling analysis ; CO2 emissions ; quotas allocation ; carbon price fluctuation ; final energy consumption ; ethylene supply ; household CO2 emissions (HCEs) ; green transportation ; Li-ion battery ; Activity-Based Costing (ABC) ; decoupling elasticity ; causal factors ; renewable energy ; per capita household CO2 emissions (PHCEs) ; shipping ; input–output model ; carbon intensity target ; climate change ; Monte Carlo method ; CLA Model ; energy intensity ; total carbon emissions ; mathematical programming ; sustainable development ; Generalized Divisia Index ; carbon trading ; influence factor ; tire industry ; socio-economic scenarios ; hybrid genetic algorithm ; economic growth and the environment ; non-linear programming ; environmental impact ; capacity expansion ; product-mix decision model ; influencing factors ; scenario forecast ; energy structure ; China ; carbon emissions ; inventory routing problem ; green manufacturing ; fairness ; power industry ; activity-based costing (ABC) ; aircraft ; electric power industry ; taxi time ; real options analysis ; carbon footprint ; LT-ARIMAXS model ; carbon intensity ; gray model (GM (1 ; reducing carbon emissions ; sustainable agriculture ; long-term ; bic Book Industry Communication::K Economics, finance, business & management::KC Economics::KCM Development economics & emerging economies
    Language: English
    Format: application/octet-stream
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  • 2
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    MDPI - Multidisciplinary Digital Publishing Institute
    Publication Date: 2023-12-20
    Description: The purpose of this Special Issue is to investigate topics related to sustainability issues in the new era, especially in Industry 4.0 or other new manufacturing environments. Under Industry 4.0, there have been great changes with respect to production processes, production planning and control, quality assurance, internal control, cost determination, and other management issues. Moreover, it is expected that Industry 4.0 can create positive sustainability impacts along the whole value chain. There are three pillars of sustainability, including environmental sustainability, economic sustainability, and social sustainability. This Special Issue collects 15 sustainability-related papers from various industries that use various methods or models, such as mathematical programming, activity-based costing (ABC), material flow cost accounting, fuel consumption model, artificial intelligence (AI)-based fusion model, multi-attribute decision model (MADM), and so on. These papers are related to carbon emissions, carbon tax, Industry 4.0, economic sustainability, corporate social responsibility (CSR), etc. The research objects come from China, Taiwan, Thailand, Oman, Cyprus, Germany, Austria, and Portugal. Although the research presented in this Special Issue is not exhaustive, this Special Issue provides abundant, significant research related to environmental, economic, and social sustainability. Nevertheless, there still are many research topics that require our attention to solve problems of sustainability.
    Keywords: HB1-3840 ; carbon reduction ; PID controller ; n/a ; time study ; VIKOR ; life cycle cost analysis (LCCA) ; Activity-Based Costing (ABC) ; LS-ARIMAXi-ECM model ; DANP (DEMATEL based ANP) ; multi-attribute decision model (MADM) ; artificial intelligence ; white noise ; OECD ; integrated mathematical programming ; Activity-Based Standard Costing (ABSC) ; qualitative-empirical study ; energy efficiency ; multi-attribute value theory (MAVT) ; e-commerce platform ; decision making trial and evaluation laboratory (DEMATEL) ; colored noise ; carbon tax policy ; material flow cost accounting ; Manufacturing Execution System (MES) ; cap & trade ; manufacturing sustainability ; sustainability ; OEE ; mathematical programming ; aluminum-alloy wheel industry ; sustainable development ; return policy ; small and medium enterprises ; decision making ; Enterprise Resource Planning (ERP) ; tire industry ; footwear industry ; carbon tax ; electrical appliances ; niche inheritance ; carbon emission ; social sustainability ; material handling systems ; small and medium-sized enterprises ; product-mix decision ; internal control ; economic growth ; active suspension ; Industry 4.0 ; corporate social responsibility ; greenhouse gas ; carbon emissions ; succession plan ; digital transformation ; corporate social responsibility (CSR) ; fuel consumption ; agent-based control architecture ; sustainability performance ; activity-based costing (ABC) ; corporate characteristics ; firm value ; industry 4.0 ; digital platforms ; ISO14051 ; theory of constraints (TOC) ; long- and short-term ; NSGAII ; CO2 emissions ; family capital ; green production ; industrial internet of things ; multi-objective optimization ; family business ; exogenous variables ; bic Book Industry Communication::K Economics, finance, business & management
    Language: English
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  • 3
    Electronic Resource
    Electronic Resource
    Bingley : Emerald
    International journal of quality & reliability management 15 (1998), S. 719-752 
    ISSN: 0265-671X
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: The purpose of this paper is to present an integrated cost of quality - activity-based costing (COQ-ABC) framework for measuring quality costs under ABC. The main deficiencies of most COQ systems are: (1) no consensus method to allocate overhead costs to COQ elements, (2) the failure to trace quality costs to their sources, and (3) the lack of information about how indirect workers spend their time on various activities. These deficiencies can be easily overcome under ABC together with work sampling. The cost and nonfinancial information achieved from the integrated COQ-ABC system can be used to identify the magnitude of the quality improvement opportunities, to identify where the quality improvement opportunities exist, and to continuously plan the quality improvement programs and control quality costs. The ultimate goal of the integrated COQ-ABC system will be to continuously improve processes/activities/quality so that no defects at all are produced and quality cost measurement ultimately becomes unnecessary.
    Type of Medium: Electronic Resource
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  • 4
    Publication Date: 2009-04-01
    Print ISSN: 0305-0483
    Electronic ISSN: 1873-5274
    Topics: Economics
    Published by Elsevier
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  • 5
    Publication Date: 2011-12-07
    Print ISSN: 0254-5330
    Electronic ISSN: 1572-9338
    Topics: Mathematics , Economics
    Published by Springer
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  • 6
    Publication Date: 2020-05-12
    Description: Using mathematical programming with activity-based costing (ABC) and based on the theory of constraints (TOC), this study proposed a green production model for the traditional paper industry to achieve the purpose of energy saving and carbon emission reduction. The mathematical programming model presented in this paper considers (1) revenue of main products and byproducts, (2) unit-level, batch-level, and product-level activity costs in ABC, (3) labor cost with overtime available, (4) machine cost with capacity expansion, (5) saved electric power and steam costs by using the coal as the main fuel in conjunction with Refuse Derived Fuel (RDF). This model also considers the constraint of the quantity of carbon equivalent of various gases that are allowed to be emitted from the mill paper-making process to conform to the environmental protection policy. A numerical example is used to demonstrate how to apply the model presented in this paper. In addition, sensitivity analysis on the key parameters of the model are used to provide further insights for this research.
    Electronic ISSN: 1996-1073
    Topics: Energy, Environment Protection, Nuclear Power Engineering
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  • 7
    Publication Date: 2020-05-25
    Description: The purpose of this paper is to create a smart operating roadmap, which shows the entire process of a strategic business plan, including functions, methods, and tools, to link IFRS 8 (International Financial Reporting Standards No.8) to ABSC (Activity-Based Standard Costing), and to integrate ERP (Enterprise Resource Planning), MES (Manufacturing Execution System) under an Industry 4.0 environment. The IFRS is a global accounting framework that provides high-quality global accounting standards and governance principles for companies. Using the ABSC production decision model can support the Chief Operating Decision Maker (CODM) in planning Product–Business Unit (Product-BU) organization, which complies with the definition of the IFRS8 operating segments. The case study of the steel group uses the organizational design of the ERP system to achieve the systematization of reportable segments financial statements. In this process, the mathematical programing methods and ABSC can be used to obtain the optimal solutions for sales, costs, and profits. An international steel group case is used to demonstrate how to apply the methodology proposed in this paper for operating planning and control. The sensitivity analysis on the carbon emission reduction goal of environmental sustainability is also presented for the steel group case.
    Electronic ISSN: 2071-1050
    Topics: Energy, Environment Protection, Nuclear Power Engineering
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  • 8
    Publication Date: 2019-07-01
    Description: According to the Intergovernmental Panel on Climate Change (IPCC) Fifth Assessment Report in 2013 (IPCC, 2013) [...]
    Electronic ISSN: 1996-1073
    Topics: Energy, Environment Protection, Nuclear Power Engineering
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  • 9
    Publication Date: 2018-09-08
    Description: In recent years, the international community has placed great emphasis on environmental protection issues. The United Nations has also successively enacted relevant laws and regulations to restrain international greenhouse gas emissions and some countries implemented carbon tax levies to reduce air pollution. The tire industry is a manufacturing industry with high pollution and high carbon emissions; therefore, the purpose of this paper is to propose a framework of production planning and control with carbon tax under Industry 4.0 and use the tire industry as the illustrative example. In this framework, the mathematical programming model, with Activity-Based Costing (ABC) and Theory of Constraints (TOC) for production planning, is used to achieve the optimal solution under various production and sale constraints in order to find the optimal product-mix maximizing the profit. On the other hand, Industry 4.0 utilizes new technologies such as 3D printing, robot and automated guided vehicle (AGV) and links all the components in the manufacturing systems by using various sensor systems, Cyber-Physical Systems (CPS) and Internet of Things (IoT) to collect and monitor the activity data of all the components in real-time, to give intelligent responses to various problems that may arise in the factory by the real-time analysis results of cloud computing and big data and to attain the various benefits of Industry 4.0 implementation. The parameters of the mathematical programming model will be updated periodically from the new big data set. In this paper, an illustrative example is used is used to demonstrate the application of the model. From the optimal solution and sensitivity analyses on increasing the raw material’s prices and carbon taxes will affect the profits. This framework can provide a general approach to help companies execute production management in the way of more efficiency, less cost, lower carbon emission and higher quality across the value chain for the tire industry and other industries.
    Electronic ISSN: 2071-1050
    Topics: Energy, Environment Protection, Nuclear Power Engineering
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  • 10
    Publication Date: 2018-08-17
    Description: In the last 20 years, with the liberalization of the economy, and the trend of industrial globalization, people have gradually paid more attention to environmental protection. With the tremendous advances in information technology, enterprises facing such a severe impact on the business operations, business administrative models must be innovative and adaptable in order to survive and flourish. The paper industry is not only a highly polluting industry, but in the case of long-term overcapacity, the price of paper products is often suppressed, which lowers profitability. The purpose of this study, which is based on the production data of a paper company, is to pose a mathematical programming decision model which integrates green manufacturing technologies, activity-based costing (ABC), and the theory of constraint (TOC); this model should assist in preparing the best production plans, and achieve the optimal profitable product mix. In addition, this study also proposes that the most popular related technologies developed by Industry 4.0 be applied to production control in recent years in order to enhance production efficiency and quality. The findings of this study should contribute to the improvement of the competitiveness of the paper industry, and provide insights into the value of an integrated mathematical programming model applied for product-mix decision. At the same time, we have also applied the related technologies developed by Industry 4.0 to machine maintenance and quality control in manufacturing workshops. With its tremendous benefits, we can actively arouse the industry’s understanding of, and attention to, Industry 4.0, thereby increasing the interest in industrial 4.0-related technology investments.
    Electronic ISSN: 2071-1050
    Topics: Energy, Environment Protection, Nuclear Power Engineering
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